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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 1 - 25 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201652021 | 0099.07-00 | Disclosure-Includes FOIA | 12/23/2016 |
| 200917041 | 0099.09-00 | Ethics | 04/24/2009 |
| 200851061 | 01.00.00-00 | ADMINISTRATION | 12/19/2008 |
| 200944040 | 01.00.00-00 | ADMINISTRATION | 10/30/2009 |
| 200910057 | 01.00.00-00 | ADMINISTRATION | 03/06/2009 |
| 201005049 | 01.00.00-00 | ADMINISTRATION | 02/05/2010 |
| 201303016 | 01.05.00-00 | ADMINISTRATION: Personnel | 01/18/2013 |
| 200950038 | 01.07.00-00 | ADMINISTRATION: Procedures | 12/11/2009 |
| 201818012 | 01.07.00-00 | ADMINISTRATION: Procedures | 05/04/2018 |
| 201525011 | 01.36-01 | Section 501(c)(3) Organizations | 06/19/2015 |
| 201312032 | 01A.04.00-00 | ADMIN:LEGAL:Alternative Dispute Resolutions | 03/22/2013 |
| 201004026 | 01A.26.00-00 | ADMIN:LEGAL:Evaluations | 01/29/2010 |
| 200149032 | 04.00.00-00 | ASSESSMENTS | 12/07/2001 |
| 199950001 | 04.01.00-00 | ASSESSMENTS: Abatement | 12/17/1999 |
| 201111012 | 04.01.00-00 | ASSESSMENTS: Abatement | 03/18/2011 |
| 199911042 | 04.01.00-00 | ASSESSMENTS: Abatement | 03/19/1999 |
| 199921005 | 04.01.00-00 | ASSESSMENTS: Abatement | 05/28/1999 |
| 200018013 | 04.10.00-00 | ASSESSMENTS: Miscellaneous taxes | 05/05/2000 |
| 199933017 | 04.15.00-00 | ASSESSMENTS: Validity | 08/20/1999 |
| 200912025 | 04.16.00-00 | ASSESSMENTS: Waiver of restriction | 03/20/2009 |
| 202518021 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/02/2025 |
| 202518022 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/02/2025 |
| 202535016 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 08/29/2025 |
| 202540027 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/03/2025 |
| 202539016 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 09/26/2025 |
